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The team leader: ensures that the team contributes to the overall mandate of the CRA; supports and promotes decisions by local management on internal CRA directives and policies; ensures that the confidentiality and security guidelines for taxpayer files are followed; ensures that the team's workload is completed within the established budget guidelines and reviews unusual situations; ensures that new team members are introduced to the other team members and receive the necessary guidance and training; provides team members with the provisions of the collective agreements; ensures that team members are not placed, and do not place themselves, in situations that involve personal risk, go to Security Volume and September 8, 2014, memorandum, Auditor Safety in the Field – Requesting personal protection from local police authorities; requests workload from Business Intelligence (BI), taking into consideration the experience of team members and management priorities; monitors the performance, workload, and conduct of each team member and suggests corrective action where necessary; works with Quality Assurance (QA) to identify problem areas and training requirements for employee development; encourages team members to improve their knowledge and abilities whenever possible; assesses the work and performance of team members and provides timely feedback that emphasizes achievements and enables team members to meet their personal goals; prepares Form Y280, Employee Performance Management Report, for those who report directly to them; establishes and maintains effective working relationships; ensures tactful interaction with taxpayers; exercises delegated authority, if applicable, for financial, administrative, and human resources; and recommends the approval of overtime and approves leave, substitution (compressed work) schedules, and travel. 6.5.3 The team leader and effective work relationships The team leader plays a vital role on the Audit Division management team, as on the audit team. ... The team leader's review of audit files ensure the: Audit Plan was appropriate and included specific audit procedures based on the reason for the audit; information and documents obtained from the taxpayer were relevant to the audit and the reason for the audit; audit file was well documented and organized; audit was completed without undue delay, or if it was delayed, then consideration was given to proactive taxpayer relief; and referrals were prepared when required. 6.6.0 The Electronic Data Support Specialist 6.6.1 Introduction This section is an overview of the duties and responsibilities of the Electronic Data Support Specialist (EDSS). ...

Similarly, section 156 generally permits certain corporations that are closely related to jointly elect to treat certain taxable supplies made between them as having been made for no consideration. ... Proposed amendments to section 156 Section 156 generally permits certain corporations and Canadian partnerships that are closely related to jointly elect to treat certain taxable supplies made between them as having been made for no consideration. ...

. ¶1.9 (formerly ¶4(d) of IT-128R) has been updated to include a consideration of the amount of the expenditure in relation to a taxpayer’s expenses and annual profits when determining whether an expenditure is made on capital or income account. ... Section 68 was amended to apply in circumstances where consideration received or receivable from a person is in part for a restrictive covenant (as defined by subsection 56.4(1)) granted by a taxpayer. ...

Each method includes the same consideration and review of all relevant information, however it is the timing of the identification of the taxpayer that differs in these two methods. 23. ... Based on the preliminary information provided by the taxpayer as described in paragraph 44, the VDP officer may confirm that there is nothing set out in the information provided that may immediately disqualify the taxpayer from further consideration under the VDP. ...

In this example, the consideration for the supply of the return rail ticket is subject to the 15% HST as the supply is made in a participating province. ... Example If a bus pass that entitles a passenger to unlimited bus travel for 60 days is purchased in Fredericton, New Brunswick, but the bus pass does not specify the origin of the passenger transportation service, the place of supply will be New Brunswick, and the consideration for the supply of the bus pass will be subject to the 15% HST. ...

Legislative reference: Definition of “consideration” in subsection 123(1) and subsection 153(1) of the Excise Tax Act National coding system file number(s): 11725-8 Effective date: January 1, 1991 for GST and April 1, 1997 for HST Note: Please note that the following Policy Statement, although correct at the time of issue, may not have been updated to reflect any subsequent legislative changes. ... As such, GST/HST is exigible on the subsequent reimbursement by the client (to the extent that GST/HST is exigible on the consideration for the service provided by the lawyer to the client). ...

., there was a direct link established between the funds received and the activities), but was consideration for a taxable supply. ... An audit determined that the amount of money that the pulp and paper mill operator received from the federal government was not a grant (i.e., there was a direct link established between the funds received and the activities), but was consideration for a taxable supply. ...

In general, under subsection 249(1), the threshold amount of a person for a fiscal year is calculated based on the total consideration for taxable supplies made in Canada by the person, including those of associates, in the immediately preceding fiscal year. When calculating this amount, a person does not include consideration attributable to supplies of financial services, supplies by way of sale of capital real property, supplies of zero-rated exports of goods and services, and goodwill. ...

The proposed amendments would apply to an investment management service, a facilitatory service or a service of managing credit, rendered under an agreement for a supply, if any consideration for the supply becomes due or is paid without becoming due after December 14, 2009. They would also apply to any such service rendered under an agreement for a supply if all the consideration for the supply became due or was paid on or before December 14, 2009, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply or in respect of any other supply that includes an investment management service, facilitatory service or a service of managing credit. ...

Effective December 1, 1994, the Department will require registered non-resident suppliers of licensed custom software to charge Division II tax to Canadian customers on the consideration for the licensed custom software if the software may be used in whole or in part in Canada. ... The Canadian registrant must self-assess the GST on the value of the consideration paid to the non-resident supplier under the software licence agreement. ...